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  Miscellaneous 2003

Exiting a Consolidated Group

Source: Victoria

Published Date: 19 Jul 2003

 
This presentation covers the following issues:
- when/how a subsidiary member exits a group
- rebuilding equity and debt cost bases on exit - the problem of amortising equity
- are the shares on capital account or revenue account?
- goodwill and other special assets
- exit history rule
- CGT and Event L5
- application of loss integrity measures on exit
- concessions for transitional groups on exit.

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Author(s)

Individual Session

Exiting a Consolidated Group

Author(s): Cameron Rider FTI
Materials from this session:

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Details

  • Published By: Cameron Rider FTI
  • Published On:19 Jul 2003
  • Took place at:The Sebel Lodge, Yarra Valley

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